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2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]

406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) specifying the...Following sub-clause (iii) shall be inserted after sub-clause (ii) of...

Original section was introduced in place of old section 112 by the Finance (No. 2

Commissioner or any person aggrieved by any order of the Appellate Tribunal under section...sixty days of the date on which he is served with notice of such order under...

(1) of section 115TD, within the time allowed under sub-section (5) of that section...—For the purposes of this...

Original section was inserted, in place of section 85 which was deleted, by the Finance

While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...

case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...

Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made under...

(iv)   subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section...

2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...

persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...

securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...

—For the purposes of this section, "registered account" means the electronic filing

pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...

payable on such capital:   Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...

73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...

to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,— Item number Spacer...

the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...

along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...

a finding of total partition has been recorded by the Assessing Officer under section

served upon him in an improper manner: Provided that nothing contained in this section

enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...

—For the purposes of this section,— Item number Spacer Provision text (i)   "computer...shall have the same meaning as assigned to it in clause (e) of the Explanation to...

Specified authority for the purposes of sections 148 and 148A shall be the Additional

provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...